The OECD’s Base Erosion and Profit Shifting (BEPS) project deals, among others, with aggressive transfer pricing by Multinational Enterprises, whereby the profitability of subsidiaries in different jurisdictions is “adjusted” via misplacing, with the intent of minimizing the corporation’s overall tax burden. Although the OECD BEPS project is an ongoing endeavor, its accomplishments to date and developing trends are discernible. This chapter of the book is dedicated to the analysis of the low value-adding services as defined in OECD BEPS Action 10.
|Titolo della pubblicazione ospite||Transfer pricing in a post-BEPS World|
|Editor||Michael Lang, Alfred Storck, Raffaele Petruzzi|
|Numero di pagine||14|
|Stato di pubblicazione||Pubblicato - 2016|
- transfer pricing